Dennis is looking at payroll data. He adds "2** to the criteria field. Which values would stay in the records after the query is run?
20.535
12.252
28,645
22,897
32.785
15,222

3,636 units

Explanation:

The computation of break-even point in units is shown below:-

Break-even point in units = Fixed cost decreased ÷ Contribution margin per unit

= ($120,000) ÷ ($48 - $15)

= $120,000 ÷ $33

= 3,636.36 units

or

= 3,636 units

Therefore for computing the break-even point in units we simply applied the above formula and ignore all other values as they are not relevant.